{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-032000","form_type":"8-K","ticker":"KOAN","cik":"0000897078","company_name":"Resonate Blends, Inc.","filed_at":"2022-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.933054+00:00","generated_at":"2026-06-21T21:56:41.826453+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Resonate Blends' auditor resigns; material weakness in internal controls unremediated; going concern opinion","bullets":["Boyle CPA, LLC resigned as independent auditor on Nov 11, 2022; replaced by Victor Mokuolu, CPA PLLC.","Audit reports for FY2020 and FY2021 included a going concern uncertainty about the company's ability to continue.","Material weakness in internal controls over financial reporting as of Dec 31, 2021 remains unremediated.","No disagreements on accounting principles between company and former auditor during 2020-2021 and interim 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-032000","json":"https://secwatch.observer/filing/0001493152-22-032000.json","markdown":"https://secwatch.observer/filing/0001493152-22-032000.md","text":"https://secwatch.observer/filing/0001493152-22-032000.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/0001493152-22-032000-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T21:56:41.826453+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"2a891e50e11119ef682fea766a315205266b04fd","claim":"Resonate Blends, Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"the Company engaged Victor Mokuolu, CPA PLLC (the “New Accountant”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/0001493152-22-032000-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"},{"claim_id":"dde44e912e5e5058fa5b5a2206541af333d33387","claim":"Boyle CPA, LLC resigned as auditor of Resonate Blends, Inc..","evidence_excerpt":"On November 11, 2022, Boyle CPA, LLC (the “Former Accountant”) resigned as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/0001493152-22-032000-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Boyle CPA, LLC"},{"label":"Successor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}